Page 13 - Employment Tax Due Dates

// FUTA DEPOSITS

- Deposit FUTA tax by the last day of the first month that follows

the end of the quarter. If the due date for making your deposit

falls on a Saturday, Sunday, or legal holiday, you may make

your deposit on the next business day.

- If your liability for the fourth quarter (plus any undeposited

amount from any earlier quarter) is over $500, deposit the

entire amount by the due date of Form 940 (January 31).

- If it is $500 or less, you can make a deposit, pay the tax with a

credit or debit card, or pay the tax with your Form 940 by

January 31.